# Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance), Division 5

Extent: E+W+S+N.I.

In order to report information on the ten largest exposures to institutions as well as on the ten largest exposures to unregulated financial sector entities according to points (a) to (d) of Article 394(2) of CRR on a consolidated basis, the parent institutions in a Member State shall use templates LE1, LE2 and LE3. For the reporting of the maturity structure of these exposures according to Article 394(2)(e) of CRR, the parent institutions in a Member State shall use templates LE4 and LE5. The exposure value calculated in column 210 ( ‘ Total ’ ) of template LE2 is the amount that shall be used for determining these 20 largest exposures.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/IX/part/2/division/1/division/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-IX/part-2/division-1/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.